Main Personal Allowances and Reliefs
Main personal allowances and reliefs |
17/18 |
18/19 |
|
Personal allowance [1] |
£11,500 |
£11,850 |
|
Marriage/civil partner’s transferable allowance |
£1,150 |
£1,190 |
|
Married couple’s/civil partner’s |
|
|
|
Blind person’s allowance |
£2,320 |
£2,390 |
|
Rent-a-room relief |
£7,500 |
£7,500 |
|
Property allowance and Trading allowance (each) |
£1,000 |
£1,000 |
|
[1] Personal allowance reduced by £1 for every £2 of adjusted net income over £100,000
[2] Married couple’s allowance reduced by £1 for every £2 of adjusted net income over £28,900 (£28,000 for 2017/18), until minimum reached
High Income Child Benefit charge: 1% of benefit per £100 of adjusted net income of £50,000 – 60,000 |